The SAI Performance Measurement Framework (SAI PMF) is an international framework for assessment of a SAI’s performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices. The SAI PMF was adopted by INTOSAI in 2016 as a comprehensive, evidence-based assessment tool that examines holistically both the audit and non-audit functions of the SAI in relation to its legal foundation and environment and can be applied in all types of SAIs.
To ensure that the SAI PMF remains a relevant and robust measurement framework, a detailed revision of the framework was carried out during the last 12 months based on comments from and consultations with the INTOSAI community and strategic partners.
Please find information below and comment in spreadsheet
In the spreadsheet below, you will find the revised and enhanced criteria with explanatory notes, see columns “C” and “D”. Please note there are separate sheets for each of the different dimensions starting with “SAI-1(i)” and ending at “SAI-25(ii)”. Column “E” provides space for your comments.
SAI PMF revised ED – spreadsheet
Please note that the excel file only includes the indicators and dimensions that have been subject to change. If you want to look at earlier SAI PMF versions to have an appreciation of the full framework, please click here: Resources
There is also an information note available: Information Note that includes a high-level description of the revisions. Furthermore, it includes information about the background for the revision and the way forward.
Deadline 28 April
You are invited to submit comments on the revised criteria until 28 April 2025 by using the comments column provided on the right-hand side of the spreadsheet, and submitting your comments to the SAI PMF team at the IDI at saipmf@idi.no